Dryburgh District Churches (Church of Scotland) TRUSTEES REPORT CONGREGATIONAL ACCOUNTS (Year ended 31 December 2024) Congregation No: 040296 Charity No: SC010210
Referenee and Administrntive Information Charity Name: Dryburgh District Churches (Church of Scrtland) Charity Registration Number: SC010210 Website: Nww.dryburghdistrictchurches.org Contact Addre&¥: Alderwood Matn Street St. Boswells Trustees Minister: Rev S W Moir Eld¢rs: Officials Church Treasurer.. Session Clerks: Independent Examincr. Bankers: Bank ot" Scotlan¢ Channel Street, (5alashiels EIX2 IL14 Page 2
Dryburgh District Churches {Chllreh of S¢otlaDd) Charity Number SC010210 Trust¢es Annual Report Year ended 31 December 2024 Governing Document: The Church is adn]inistered in accordance with the Unitary Constitution. Recruitment and Appointjnent of Tru5tei's: The Kirk Session consists of the Minister, ogdher with the elders of Ihe congregation. Elders are chos¢n from those mem[rS of the congregation who are considered to have gifts alld Skills appropriate to this ealling 2nd are ordained for life. Organisational Strncture: The Kirk Session Rs chaired by the Minister and is responsible for spiritual matters and for the management and administration of the Church. In March 2021 the Linked Charge of Maxton and Mertoun, Newtown and St.B(vswells became a Ilnited c.harge - Dryburgh District Churches. During 2024, the Kirk Session met four times. The Kirk Session is divided into sub committees consisting of Finance, Propety, stewardship, Fundraising and Mission and Outreach, which meel individually and present reports to the KiTk Session for consideration and discussion. In June, Long Service Certificates were presented to six elders who had given a total of 24 years of Service to the Church. Objectives and Activities: The ChUh of Scotland is Trinttarian in doctrine. Refomied in tradition and Presbvterian in polity. It exists to glorify God and to WOTk for the advancement of Christ's Kingdom Èhroughout the world. As aNational ChuTcIL it acknowledges a distinctive call and duty to bring the ordinances of religion lo the people in Cvery parish of Scutl<tnd through a territorial ministry. It cooperdtes with other Churches in various ecumenical bodies in Scotland and beyon(L During the year we continued the pattern of one service each Sunday in our Churche& rotating round ihe thrcc parts of our Charge - Maxton & Mertoun: Newlown or St Boswells. For those unable to allend worship in person: Sundav moming services ate still being streamed lii'e on Facebook. Worship on Wednesdav in the Church Hall in St Boswells continued monthly. Weekl) Tea and Chat, afternoons in the Church Hall in St Boswells. continue to be well attended. Our early morning Easter Sunday service in ihe 0ndS of Dryburgh Abbey look place again in 2024. Page 3
Messy Church Play continues twic¢ a month in the Church Hall in St Bosw'ells and is very well supported. An additional eiient M"as held in Newtown Community" Wing during the Easter Holida)'s. The 'Come and Sing, Community Choir continues to meet weekly in Newtown Community Wing and is thriving with an incrca5c in atlendance. Th¢ Choir sang on Remembrance Sunday in Newtowi) Cornmunity M'ing following the Acl of Remembrance al the War Memorial. The Community Lunch Club continues lo meet twice a month in the Church Hall In Si Boswells and numkErs are increasin& During May to AugusL w¢ wcre fortunate to have sceuied funding from ihe Presb)tery of Lothian and Borders to engage an Iiill'i-i) in ciiiltr lo carry oul two imponani pieces of 'Ork. These projects were Caled out bi. candidale for ministy, who had been on p12cement in the Charge. The first piece of ii"()rk" 11.'as a c0mmLlty Listening SuTrey carried out in Newtown, initially focussing on the neH' housing dei'elopments, but rydened lo incliide people who attended cv¢nls in the Community Wing as well as members of the Church. long with an elder of the Charge: visiied ei.'ery home in the new d¢vcloptn¢nl and ther¥ i%ai a rang¢ of responses. "rhe aim of the Survey being to better und¢rsLqnd the needs and desires of local residents and how the church Could better serve the community. A report was then produced by Gre8 for the Kirk Session. The secoThl project was a Holidav Club, held twice w¢¢kly ovcr 4 weeks during thc summer holidays. There M'as a range of activities each week and th¢ children. along with paTent51caTers, were very positive in their SpOnSe to the team which was led b 'ach week. As one of the aims of thi.s project w&s to alleviate food poverty during the school holidays. each das. the club met, lunch for everyone who came along was Éntegral to the day and of course was free. We are very grateful to Lothian and Borders Presbytery for the grdn15' wluLh made these two ventures possibl¢, to local businesses t.or their sponsorship and to ei'¢ryone who helped and supported Greg in any way. Aftcr a break Ixcause of Covid, St.Boswells Chureh again opened its doors to the public, 3 days per week beginning in June and continuiiig until Christmas. It will sUMe in April 2025. Donations received during Easter week were donated to the 'Talking Newspapers, Charity. Durin&y Christian Aid iveek funds were raised from the proceeds of a special Coffee Morning, th¢ sale of 'squares' for a Spring Hamper, and a 'Big Brekk"ie'. Christian Atd Donaiion envelopes w¢r¢ also available in all the churchcs. During our Flarvest season in October: donations of foodstuffs collected by ihe children in our local primary schools were dÉsitibulcd to IuLitl foodbanks. Cash donations were given 10 Koyal Scottish Agricultural Benevolent Instithtion and donations of flowers Mere distributed throughout the parish. The congregation and l(Kal community again supwned the annual Bl)thskn'ood Shoebox Appeal as well as supporting thc World Mission Stamp Apal. Special collections during the Christmas season were donated to Aberlour, Scotland's Children'5 Charit!. Page 4
We are very appreciative of the support from ChuTch mernbers and the community for our fund raising events again during 2024 as Church finances continue to be depleted. Events in¢lud¢d Coffee Mornings, a plant sale, a Christmas Fair, regular quizzes and Strawberry Te&8. Regular outgoings from the church finances still had to be met. R¢gu13r income from members continues to be lower than previous years, although donations made b), members with regular Standing Orders ihrough their bank accounts were hugely appCIated. The ¢ontinued use of Freewill offering envelopes was encouraged and the option for using them was tsken up by many m¢mb¢rs, in addition to many individual 'on¢-olY donations. s chaplain to the two local Primary Schools and regularl?. attends school ssemblici. During 2024, ondwt¢d 4 baptisrn 2 weddings and 13 fimerals in the Char8e. A¢bievements and Performance: The Kirk Session h&$ continued lo meet its respK)nsibilities for the mainten2nce of congregational properties- Maxton Kirk, Mertoun Kirk, Newtown Church, St Boswells Church, the Church Hall in St Boswells and the Manse. Stewardship: The Trustees are plSed to acknowledge the large number of individuals upon whom the on- going life of the congregation depends and who generously give their time and ability in a variety of ways. Financial Review: Expenditure during the year totalled £63.083 (2023 - £71,197). These figures include ifrms paid for from accounts held on behalf of Dryburgh District Churches by the General Trustees of the Church of Scotland. Major items included the Giving to Grow All(ation of £22.436 (2023 - £24.138); Fabri¢ Repair & MaIntene of £4.434 (£9,208) Heating & Lighting of £4.990 (£5,032) and Insurance of £6,876 (£6,620). Total income for the year amountd to £58.301 (2023 - £71.150) Again, thes¢ figUS include income from 2¢counts held on behalf of Dryburgh District Churches by the General Trustees of the Church of Scotland. Major areas of income included Gift Aid (with tax rebates) amounting to £27,215 (2023 - £27,438), FrWIll & Opcn Plate OtTerings of £3,165 (£3,853)" Donations, etc of £2,448 {£3,205) and Rental for Use of Premises of £2,755 (£2,880). Page 5
Some funds are held and administered by the Trustees of the Church of Scotland. At 31 December 2024 thege inLluded i'arious funds in the Church of Scotland Ini:estors Trust Cyrowth Fund valued at £66,167. and i']0US funds held itt the Church of Scotland Investors Trusi Income Fund. valued at £35.093. These funds includ¢ a Legacy Fund: valued at £9,812. The llToiking Fund: hcld locally, also includes an aniounc of £4,285 us Lrgav). Funds. Capital and Rcvcnuc Accounts (as shown in the Appendix 10 this report) relating to Fabric Expenditure are also held b5, the Church of Scotland General Ttustees - the relevant figures are included in the General Trustees, aceounls. Re5en'es Policy: The Kirk Session rei'ieii.) lis resen'es from time to lim¢: its curreni policy is Ihat general Tevenu¢ r¢saves should be sufficient to provide for at least six months ordinary expenditure plus any foreseeabl¢ cDrnmitments. This is to ensure that sufficient funds ale aNailable to continue the work of the Church ift the ei'ent of a sudden rediiction in ineome. As indicated above, such reserves comprise (eNclud?ng restricted funds) funds held on behalf of the Congregation b}, the Churcli of Scoiland Ini esiors TNSE, currentl> valu¢d at £15,147. Reserve5 ar¢ also held in respect of fabric mailers bli ihe Church of Scoiland Qeneral Trustees Consequently Reserves are considered adequaie but it should be bome in mind that ii'ithdrawals from these reserves are nom, al least £1 0.000 a l'ear at a lime of rapidly rising prices. Statement of Trustees, Re5ponsibiliti¢s: The members ot- Ilie Kirk Session rnust prepare financial siai¢rn¢nt5 which give sufficient detail to enable an appreciation of the transactions of the Church durino the financial year. The members of the Kirk Session are responsible for keeping proper accounting records iyhich. on request. must retleci the finaii¢ial position of the church at that tinie. This must be done to ensurc that thc financial statcmcnts comply with the Charities and Trustee Jnvestment (Scotland) Aci 2005. the Chariiies Accoun15 (scotld) ReguIations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They ar¢ also respoi)sible t"oi' safeguarding the assets of the Church and must lake reasonable steps for the prei'enrion and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Date: 18 February. 2025 Dryburgb District Chur¢h¢s Chureh of Scotland SC010210 PaRe 6
IndepeDdeDt Examiner?s Report to the Trnstees of St Boswells Parish Church I Teport on the accounts of the chatity for the year ended 31 December 2024, whtch are set out on pages 8 to 13. Respective responsibilities of Trustees and Examiner The charity's trugtees are resnsIble for the preparation of the accounts in accordance with the tem]s of the Charlties and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) R¢gulations 2006. The charity tnteeS consid¢r that the audil requirements of Regulation 10(IXd) of the Accounts Regulations does not apply. It is rny responsibility to examine the accounts under Section 44(1){c) of the A¢t and to state whether particular ntterS have come to my attention. Basis on Independent ExamlDer'$ Statement My examination is carried out in a¢coriJance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination Includes a review of tk accounting rec4)rds kept by the charity and a comparison of the accounts presented with those records. 11 also includes consid¢rtttion of any unusual items or disclosures in the accounts and SkS explanations from the trustees LonLerning any such matlers. The prOCureS uod¢rtak¢n do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the accounts. Independent Examinor's St&tement tn ¥ourse of my exnination, no matter has come to my attention:_ l. which gives rne reasonabl¢ cause to believe that in any material respect the requiTem¢nts: to keep accounting records in xcordance with Section 44(IXa) of the 2(105 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records And comply with Regulation 9 of the 2006 Accounts Regulations have not been mel or 2. to which, in my Opinio attention should be drawn in order to enable a proper undetstanding of the accounts to be reached. Page 7
DRYBURGH DISTRICT CHURCHES CHURCH OF SCOTLAND - 040296 2•24 Fund 2024 T¢t•l 2024 Totsl20 ReIPts Oonat'ons L8gaae5 AfAiYth8 for GeMr8tirvJ Fur)tts In¥estment Income 32.829 208 2.351 41.511 Rentsl of PKemise$ Receipts from Genaral Trustees FuThJs hdd bychurth of Scotland Other ReIpts TOTAL RECEIPTS 2,755 2.e8Q 10.Tr)1 10,001 .' 7.650 37 Payments Costs of GenerBling Funds Chaiit8No Adwit$ Go¥emance Costs 537 62,202, 350 70.42 350 TOTAL PAYMENTS 8,581 Tran$tsrs belwetn funds
DRYBURGH DISTRICT CHURCHES CHURCH OF SCOTLAND - 040296 31 ee urxo$tndld 24 2>24 ToA12Q2J Furf52OZ4 8an& Depo8ltBal8nro8 iNotè 21 8ank& Deposit B8iaTr¢e$ broughlloMwd 27.963 10.738 30.700 397 ovomBnt Year. Excess d Receipts werPaymenl$forye8r Bank& oepcsn b818nees tEd -133e2 -4.791 lTrv•Stments at mark Valv• 1fflves¥ TtvstGiowMFui Legary Fun¢ Ceneral pPOse6 Fund 1538 8833 $17 629 .812 56 355 9.812 7 67 Inwi¢ts Trystlncomf Fund FaDf¢ Fund G•nqrdl Purwse$ Fund Chartabb Purposes 67 2585 644 741 741 28.3G9 7Y 28.918 28.3D9 969 28 5093 724 96.23• Tot1 GMtAtil recav8fA• Totsi The Note¥ p8ge3 10.12&)rrn an hts3rWt ofa68 £4118. The iYer¢ eppitsvEd by the Kirk SÈtssiDD on 18 FeDfUary 2025
DRYBURGH DISTRICT CHURCHES CHURCH OF SCOTLAND- 040296 Not•¥ to th• A¢¢ounts For tho ar ondlng 31 0•mb•r 2024 Note t Tntst•• Remnra and ReLit•d Pawty TMM¢tVJ Dunro yo8r n15r. re(wed £960 (2r123- £2rM)31 as relmbursewnI for Ira¥d. 5tatonery and IDcxlent31 expendrture. Ffv&otrÈr tsu$tè8s recv8d 8 total ol t97212023- £13391 as lelmbu15emenrforexpeltUre 1rDd op ihaWofts ())w¢h 2 Movem•nts In Oi kn2024 1""" . aID24 Vlothlng Fund lynrwtrl¢WI -8,078 Oth•r Unr•8tslctsd fWgn8ied ReseNe Fund IGPI 14.391, 753 1S,147 4.28i CJa&gnaled Choir FUTr Sub Total 1.389 336 291 '. CoD¥ol¥Jat¢rt Fob4Sc Fvné wkndrw¥• ., Cthn5trn35 FUTh Asg$tsn¢kto MSn¢tor rk Se$wm Twst Luncn club 8ub Tol•l 10.001 423 9.494 TTI 1Q.739 423 1.372 325 22 i•.Ji• 11.373 .792 Totsls 70) 301 Purp0808 oID8•h3natod Pund¥ Itgnste FurJd5 lP those %thichthe tn188shav8r8s)Iv8d to 8pplyforgp6ufiopuw$bul maybe irn0stsro Olh¥PUW$Ofihe Chety8f th8 orin8 Trv&ees.J The Ra$8rv8 Fund ¢omprf884 frJnd8 86t ash40 forexwdrfuTg not covèrwj by The Leoacy F1 (NISeS moneyleft 88 2d8s for Iho TDJ51ees to till88 al Iheir Ose4eti¢J). Qiolr Fnd compthses morw colected Io 8UpPOrtu Cixnmunty ChtXI Purpow ol R•4lrfGlad Funthk {RèOricl8dfunds arn thosg which csn thlyb& uhiis6dforil)&pufrpos•s id&ntifi&Y.) Treehtrn8s Fund15 for replacemèni of ojrrent Christrnas figures. Th8fiJr ts AS5ts1@n to tho Mini$ter pro¥Ade$ for qual aS$tan. 88tablBh8d by a rwjuction from Glve lo Grow Pay411(51K)n. furwj aSed at BThJ of 2023. but has a CrryVer 11Ont It) 2024. The Session Trust prov¢$ frJnd$ forthe immediate LW of the Mffli5tef in conpJndionith t Sessbn aerk$, ai th81rdrtuet1. Luth Club 5pOrtS th8 Cc¢nmunty Lurx Club. Furth 1024 F¥jB 2024 2024 T2023 Y An11kn ol DontS0 WFO GrfIA¥l Oo#atiDD$ Gmw lax r)V Ordin8ry Offering0 (Opgn Aot¢l Other Offen"rvJs. donations, etc 1,976. 20,895 6.320 1.180 20.895 20,Wi 8.S07 1,180 3.205 Regular Fund-r3¢5W Fur*>ral$iNd 1.8OS 1.259 To111 Payo io
Note S Othèr Rec8lpts Funds 2024 Funds2024 2024 T¢ty2023 From Cong9810nal Orgonwtions W8dding8 and FuneraL5 Luhch ¢b rece¢$ Guihj rec8ipts Kirk Session Tnst Olher incom?" 1.108 1.189 1,047 78 325 2.479 Total 'Ind¢Ks. SpKlal¢ollethons, Aol¥rtig, Clw& ay Trnmforfrom Church ofS¢oUand fvndl In$uranr lex Con.Fabri¢ Fund) Fugl costs, etc18x Con. FatsC Fund) Fim ProtectKln Maintenance lex Con. F8bric Fu) EWricaVHeating Maintsnaca lex Con.Fabric Fund) Roofing Mainienanct lex Con.Fabri¢ Fund) Ground$ Malnlenanc& lex ¢on.Fabric Fund) Ganeral lex Gen.Purp05es Fund) 5.681 3.417 1.182 435 1,978 435 Anatylls of Paym•Jts Fuhd¥ 2021 Fur#2024 2023 7 ofgarllng fund Fundraising Expensos Offering envelopes 143 143, 70 531 31 8 Gharllabkn A¢YvlU¢• Gmng to GrrN4 Pre$bytery Dues Mlnisteffs Eyn8es PuiDit Suppty other StsPPOrt Costs Fabri¢ Repaits & maintenan I. paga 121 Chur¢h Eqtjipment Council Tax Manse Grounds ts)st Heating & LwJhtlng Insurance Organ & Pianos Printir8J, $tatKsn8ry, POSt8ge, ete Lunch Club Gvlk1 Kirk SessTr Trust otherExwises- Totsl -lrtlud•$. Disbwsemw*ofSpxtsi¢oW8cths, 22,436. 931 1,730 7fK> 24.13 931 1,730 700 11,529 505 505 2,241 170 75 2,1e6 138 170 4.990 S.632 6,876 770 3,413 1,372,, 1,372 955 1.4U3 pyryhl, lub, oto Papll
Chur¢h Buiklings Manse Ga$ servKe Oil BoilerSeNc Roofing m8inlen8nc• PAT Testing Ground$ maintenance FI prolectron El8Ctiical mainten•nc• Mertoun heating r8P8iTS Mwllarou5 Total Ga5 sewvKe R¢)0firtg Grounds Total 149. 175 9 Gowrnance C(ts Funds2024 Fu5 2024 2023 Independent EX8mlrr honorarium Tot•1 350 350 350 350 10 MlnW¥ Stlp•nd I Church of Scoland congregations ntrfbute to the Nation#1 Stipend Fund %4ich bears the c*)sts of all Minist8rs'stipends and am¢ye¥S o)ntributions for natronal in$ur8nc8, Pension and housitY4 and loan fijnd. Mink4ters' $tipond8 ar8 paid in aGcordan¢e with Ihe national stipond scab, is relal8d 10 years of seThKe. Forthe year under the minimum stipend wa$ £31,642 ar¥J the maximum stiF4nd (ln th• fifth ar $thoqu¢ntyears of ser¥hzl £38,884 11 Colloctlons forThlnl P•rY•• 2024 Er$kI Vaterans BoTdeTS Group MS slty Vine Trust (Guikl) Poppy Scoland VeT5usArthritk8 Royal s¢t. AgrK. 88nv. Institulp)n 215 493 Page12
Appendlx 1 FUNDS HELD 8Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION Consolidat6d F8brie Fund 2024 CAPITALACCOUNT Credit balanc0$ hold ot 31 D8cmber at cost Martet value of ba¢an at 31 Decemt•r RW¥ENUE ACCOUNT Credit tsa18n 8131 Cwmt•r TÉMPORARY ACCOUNT Deknt balance at 31 D¢tmb8r I11u81FUnd None P49go 13